Dergilyova G. The account and analysis of public catering enterprises profit

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0403U002781

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

27-06-2003

Specialized Academic Board

К 64.088.02

Essay

The public catering enterprises profit. Development of the recommendations on improvement of a technique of book keeping and analysis of the profit. Methods: general scientific, economico-statistical, economico-mathematical. The concept "profit" is specified. The classification of parameters of profitability for the purposes of management is offered. Accounting technique for the costs price of own production is developed. The technique of accounting of financial result on components of trade turnover is offered. The recommendations for profit management process improvement are made. Profitability forecast technique is offered according to developed economic-mathematical model. Public catering enterprises, educational economic establishments of profile.

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